Research On Internal Auditing Of Large Public Hospitals Based On Risk Management

The term of "risk" appeared for a long time. Considering human security and risk inherent to the enterprise, the heat of exploring risk management raised since the release of 2004 COSO ERM. In order to achieve the goal of rapid development,enterprises must implement effective risk management and control. In recent years,based on 4360 standards of Australia public hospitals, the hospital proposed risk management. Risk control is the important content of internal control, especially public hospitals bear most of our citizens’ health mission, the tension of Doctor-patient relationship, uneven distribution of medical resources and materials procurement bidding fraud had become the focus of media attention. Therefore, it is necessary to strengthen the awareness of public hospitals’ risk management and improve hospitals of withstanding risks and the self-correcting mechanism of governance.IIA clearly defined responsibilities of internal audit in "IPPF" position statement,audit is important for the effectiveness of the organization’s risk management and process to assess. Thus, the internal audit processes combined with the risk management framework of hospital, which not only follows the overall requirements of internal control, but also plays its own functions, improve internal control weaknesses of hospital and strengthen risk management of organizations, ultimately,promoting the hospital’s social and economic benefits, which is also the goal of health development.Referring to related theories of internal audit and risk management, by analyzing the status of development of public hospitals X, risk characteristics and status of internal audit to find the problems of internal audit in X hospital. Then, from risk management perspective,this paper give some pieces of suggestion about how to improve internal audit of X hospital. The last case study which takes consideration of risk demonstrates the advantages of the internal audit, aiming to improve internal audit system of X hospital and other public hospitals and provide reference for enhancing risk prevention capability.